48-2074. Deed to purchaser; notice to owner;
redemption after notice; effect of deed


A. After the expiration of twelve months from the date of sale, the board shall
cause to be executed to the purchaser or his assignee on his application, if he has fully
complied with this section, a deed to the property sold. The deed shall recite
substantially the matters contained in the certificate, any assignment and that no person
has redeemed the property. The district shall receive from the applicant for a deed one
dollar for making the deed.


B. The purchaser shall, at least thirty days before he applies for a deed, mail to
the owner, all lien claimants of record, all persons of record with an interest in the
property and, if occupied, the occupant of the property a written notice that the
property, as described, has been sold for a delinquent assessment, the improvement for
which the assessment was made, the amount for which the property was sold, the amount
necessary to redeem at the time of giving notice, the time the purchaser or assignee may
apply to the district for a deed and that all interests in the property, whether of
record before or after recording of the assessment lien in the district office, will be
extinguished, except for the lien for general property taxes and prior special
assessments. If the owner cannot be found after due diligence, the notice shall be
posted in a conspicuous place on the property at least thirty days before the time stated
in the notice for the application for a deed.


C. The applicant shall file with the district an affidavit showing that notice of
the application has been given and, if the notice was not served on the owner personally,
that due diligence was used to find the owner. If redemption of the property is made
after the affidavit is filed and more than eleven months from the date of sale, the
person making redemption shall pay, in addition, for payment to the purchaser, fifteen
dollars for the service of notice and the making of the affidavit.


D. The deed of the district is prima facie evidence of the truth of all matters
stated in the deed, the regularity of all proceedings before the execution of the deed
and of title in the grantee. The deed shall convey to the purchaser fee title to the
lands described therein, free and clear of all interests, liens, claims and encumbrances
whether of record before or after the assessment lien, except for the lien for general
property taxes and prior special assessments.